U.S. Code / Title 26 — Internal Revenue Code / Subtitle F—Procedure and Administration / Chapter 61—Information and Returns / Subchapter A—Returns and RecordsTitle 26PartPart II—Tax Returns or StatementsContentsSubpart A—General RequirementSubpart B—Income Tax ReturnsSubpart C—Estate and Gift Tax ReturnsSubpart D—Miscellaneous Provisions
